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بررسی تأثیر پایداری سود بر ارتباط ارزشی اطلاعات حسابداری | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 4، دوره 22، شماره 1، 1394، صفحه 41-58 اصل مقاله (305.64 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2015.53667 | ||
نویسندگان | ||
مرتضی بیات1؛ حسن زلقی2؛ ایرج میرحسینی* 3 | ||
1کارشناسارشد حسابداری، دانشکدۀ مدیریت و حسابداری دانشگاه شهید بهشتی، تهران، ایران | ||
2استادیار گروه حسابداری، دانشکدۀ علوم اجتماعی و اقتصاد دانشگاه بوعلی سینا، همدان، ایران | ||
3کارشناسارشد حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد تهران جنوب، تهران، ایران | ||
چکیده | ||
پژوهش حاضر به بررسی رابطۀ پایداری سود و ارتباط ارزشی اطلاعات حسابداری میپردازد. برای دستیابی به این هدف، دادههای 76 شرکت پذیرفتهشده در بورس اوراق بهادار تهران، برای سالهای 1385 تا 1392 جمعآوری شد و بهکمک تحلیل ضرایب رگرسیون به آزمون فرضیههای پژوهش پرداخته شد. نتایج بیانگر رابطۀ مستقیم و معنادار بین پایداری سود و ارتباط ارزشی اطلاعات است. به بیان دیگر با افزایش تکرارپذیری سود حسابداری، ارتباط ارزشی اطلاعات حسابداری افزایش مییابد. بهطور کلی ناپایداری سود سبب کاهش ارتباط ارزشی سود خواهد شد؛ زیرا سهامداران نمیتوانند بر سود اتکا کنند. از سوی دیگر، افزایش پایداری سود سبب افزایش توان پیشبینیکنندگی سهامداران میشود، بنابراین میتواند به افزایش ارتباط ارزشی اطلاعات منجر شود. از یافتههای دیگر پژوهش، اینکه تغییرات سود هر سهم با بازده عادی رابطۀ مثبت و معناداری برقرار میکند. | ||
کلیدواژهها | ||
ارتباط ارزشی؛ بازده عادی سهام؛ پایداری سود؛ تغییرات سود | ||
عنوان مقاله [English] | ||
A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information | ||
نویسندگان [English] | ||
Morteza Bayat1؛ Hasan Zalaghi2؛ Iraj Mirhosseini3 | ||
1Master of Accounting, South Branch, Islamic Azad University, Tehran, Iran | ||
2Master of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran | ||
3Associate Prof., Faculty of Economic and Social Sciences, Booalisina University, Hamedan, Iran | ||
چکیده [English] | ||
This research examines the relationship between earning sustainability and value relevance of accounting information. In this study, data has been collected from 76 firms listed in the Tehran Stock Exchange during 2005-2013. The research hypothesis was tested by utilizing the regression coefficient analysis. The results showed a significant and positive relation between earning sustainability and value relevance of accounting information. In other words, the reproducibility of the earning increases value relevance of accounting information. In general unsustainable earning will decrease the value relevance because shareholders cannot rely on earning. From the other side, increase earning sustainability can be increase the predictive power of shareholders. Thus it can increase value relevance of accounting information. The results also show that the significant and positive relation between Changes EPS and return of stock. | ||
کلیدواژهها [English] | ||
Earning changes, Earning sustainability, Return of stock, value relevance | ||
مراجع | ||
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